Guidelines on the Payment of Salaries and Travelling Expenses, Requisition of Supplies and Equipment, Allocation of Office Space and Submission of Reports of Personnel of Specific Tax Area Teams (STATs) assigned in Regional Offices

June 25, 1984 REVENUE MEMORANDUM ORDER NO. 29-84 SUBJECT : Guidelines on the Payment of Salaries and Travelling Expenses, Requisition of Supplies and Equipment, Allocation of Office Space and Submission of Reports of Personnel of Specific Tax Area Teams (STATs) assigned in Regional Offices TO : Revenue Service Chiefs, Specific Tax and Financial & Management, All Regional Directors and Revenue District Officers, Chief, Field Operations Division, Area Team Leaders, and All Others Concerned Purpose: This Order contains guidelines to provide uniform and effective means to implement RAO 3-84 and insure cooperation among those involved. cdt The following shall be the guidelines for: A. Payment of Salaries Personnel of the Specific Tax Area Teams (STATs) in the regional offices shall continue to draw their salaries in the region or district where they are assigned. In this connection, the Budget Division shall include in the Request for Obligation of Allotment (ROA) for personal services of every region, the amount corresponding to the salaries of STAT personnel under each regional office on the basis of the statement furnished by Accounting Division. An initial list of STAT personnel in the regional offices has been prepared and attached to this Order, marked as Annex A, for the information of the Regional Directors concerned. For purposes of updating said list, the Field Operations Division (FOD) shall notify the Regional Office concerned and Accounting Division for every change of assignment of personnel. B. Travelling Expense Processing and payment of travelling expenses, whether Advances For Travelling Expenses (COA 127) or the regular monthly TEV of STAT personnel in the regional offices shall be centralized in the National Office. 1. Advances for Travelling Expense - As a general rule, personnel of the STAT may be allowed to travel outside of his station town only upon proper written permission from the Chief, FOD, except under the following instances and the like: a) When there is a directive from the Chief, FOD or higher authorities requiring the travel of STAT personnel outside of his station town; b) When there is an abrupt increase in the rates of specific taxes and there is a necessity to close the books of concerned taxpayers, the Area Chief may use his sound discretion to send his fieldmen to the affected establishments to undertake such closure; c) Verification of requests for the issuance of permits; d) Supervision of disposal of tobacco wastes; e) Verification of requests for recomposition of returned wines and liquors and the supervision thereof; f) To act as members of the denaturing committee when designated by the Chief, FOD; g) Delivery of auxiliary or regular labels to establishments requisitioning the same; h) Delivery of supplies to Zone-in-Charge assigned within the STAT; i) When ordered by competent authority; and j) When there is a similar urgent official necessity to travel outside of his/her station town. For purposes of economy, however, the Specific Tax Area Team Chief should assign, as much as possible, fieldmen within the province where any of the above undertakings should be performed. Official travel from the Specific Tax Area to the National Office must always be with a prior written permission from the Chief, FOD or higher authorities. When the travel to Manila is urgent and by air, the Regional Director may be asked to approve Travel Order Form No. 001. However, the officer/employee concerned shall secure his plane ticket out of his personal funds for reimbursement later. Below is the procedure for Claims of Advances for Travelling Expense: a) The claimant, upon receipt of Travel Order/Advice shall submit either by mail or personally whichever is more convenient, the voucher with all the required supporting papers to his Area Team Leader who in turn shall forward the same to FOD; b) FOD shall: - screen the papers submitted and recommend for its approval by the Revenue Service Chief (RSC), Specific Tax, or his duly authorized representative; - undertake appropriate action during the processing stage to bring the claim to full completion; - in case STAT claimant is travelling by air, present at Sto. Domingo PAL Ticket Office the approved Travel Order Form No. 001 so that PAL could make arrangement with its office in the region regarding the issuance of the plane ticket; - forward to the claimant, thru the Area Team Leader, the check and other documents including a copy of Travel Order Form No. 001, if any, to enable him to secure a plane ticket from the PAL Office nearest his place of assignment. 2. Regular Monthly TEV - Each STAT shall prepare the payroll upon receipt from fieldmen of all the requirements and forward the payroll with all the supporting documents to FOD for approval of the Chief and the RSC, Specific Tax. FOD shall receive the check from General Services Division for distribution to the corresponding payee. C. Requisition for Office Supplies and Equipment Office supplies, including additional equipment necessary to carry out the operations of the STATs, shall be provided by the National Office, in case those made available by the defunct Specific Tax Branch would not suffice. All requests for office supplies and equipment shall be submitted by the Area Team Leaders to FOD for approval and appropriate action. D. Office Space The Regional Director/Revenue District Officer in the Areas concerned shall provide an office space for the use of the Field Inspector of the STAT. E. Reporting All reports of field inspectors, particularly those regarding accomplishments and collections, shall be properly documented and submitted to the team leaders of the STATs. Said leaders shall consolidate the individual reports in the prescribed format under RMO No. _____ dated _____ for submission to the FOD. Advance collection reports, however, should be transmitted directly by the Zone-in-Charge or Revenue Inspector assigned in the province to the Chief, FOD on or before the 6th day of the following month using the fastest means of communication. Other reports such as Application for Leave, Time Record, etc. for submission to FOD shall likewise pass thru the STAT. The officer to sign the recommending approval portion of the Application for Leave is the Area Team Leader. Effectivity: This RMO takes effect July 1, 1984. RUBEN B. ANCHETA Acting Commissioner